Judgment Search Results Home > Cases Phrase: merchant shipping amendment act 2003 section 4 amendment of section 356j Sorted by: old Court: mumbai Page 7 of about 155 results (0.178 seconds)

Godrej Soaps Ltd. and Vasant Narayan Gogate, Senior Vice President (Fi ...

Court : Mumbai

Reported in : [2006]145STC137(Bom)

..... be termed as 'manufacture' by legislative device but cannot be with retrospective effect. it is, therefore, not necessary for us to examine legislative competence to enact amending act in question. on this aspect of the matter, there is no serious dispute between the parties. what is required to be examined is whether or not the ..... , submits that an explanation cannot retrospectively enlarge the scope of the main clause. in this connection he invited our attention to the maharashtra tax laws (levy and amendment) act, 1994; whereby clause (17) of section 2 was substituted and the explanation was included in the definition itself.13. mr. jetly further submits that a six ..... during the period commencing on the 1st july 1981 and ending on the day immediately preceding the date of commencement of the maharashtra tax laws (levy and amendment) act, 1988, on a declaration furnished under section 8a shall not be deducted from such turnover).(iii) resale of goods purchased by the dealer on or after .....

Public Concern for Governance Trust Charitable Trust Registered Under ...

Court : Mumbai

..... framed essentially for the disposal of the land by cidco as the developing authority under section 118 of the maharashtra regional and town planning act, 1966 (mrtp act).98. at the relevant time the said regulations, as amended in 1999, governed the grant of such plots. it will be material to go through the regulations:(a) under chapter i rule 1 ..... called the shots. such an inference is inescapable.71. this is because except one mr. shinde, the other chief promoters of the six societies are wholesale traders / merchants in the markets that have come up or shifted to the navi mumbai area. this is accepted by the counsel for the societies. most of the proposed members of the ..... of trading as a rice broker. anil mehta is trading as a sole proprietor of unique super market. damji kuvarji is carrying on business of trading as a grain merchant and commission agent. this is as per their own affidavits all affirmed on 27th september 2005, that is during the course of the hearing. the affidavit of mr. .....

Chohung Bank Vs. Deputy Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)102ITD45(Mum.)

..... notify each other of any substantial changes, which have been made in their respective taxation laws.11.2 it is, thus, evident that dtaa recognizes the fact that the amendments made in the it act are not affected in so far or they are not in conflict with the specific provisions of the dtaa. therefore, we are of the view that the ..... has not made the prescribed arrangement for declaration and payment within india, of the dividends (including dividends on preference shares) payable out of its income in india. 54.2 this amendment takes effect retrospectively from 1st april, 1962 and, accordingly, applies in relation to the assessment year 1962-63 and subsequent assessment years. [section 48] 11.1 in our view ..... . (v) in arabian express line ltd. of uk v. union of india , it was held, by virtue of article 9 of the dtaa with u.k., that entire shipping income of the petitioner, was exempt from tax in india.in cit v. p.v.a.l. kulandagan chettiar it was held that by virtue of articles ii(1)(b), .....

S.K. Networks Company Ltd. Vs. Amulya Exports Ltd. and ors.

Court : Mumbai

Reported in : AIR2007Bom15; 2007(3)BomCR458

..... is nothing on record to suggest that there was any agreement between the parties to extend said period of limitation after expiry of one year as contemplated under the amended act and the schedule. but as provided, the agreement is necessary for an extension of period of limitation, at least for further three months and or not later than ..... the limitation period started from the date on which the plaintiff came to know about the fraud.the reasoning:27. it is mandate of the act that the carrier and the ship shall be discharged from all liabilities in respect of loss or damage unless suit is brought within one year after delivery of the goods or the ..... all the purposes for the issues. therefore any such mistake or misdating cannot be overlooked. apart from plaintiffs allegation of fraud as referred above, defendant no. 5 the shipping corporation of india limited had taken out third party proceedings against defendant no. 1 and claimed that defendant no. 5 is entitled to claim an amount of usd .....

Vaishnav Shorilal Puri and Vishal Vaishnav Puri Vs. Kishor Kundan Sipp ...

Court : Mumbai

Reported in : 2006(4)BomCR358; (2006)6CompLJ74(Bom); [2006]69SCL349(Bom)

..... remained between two of them. mr.puri further alleged in his affidavit that sippys had floated two more companies, viz. swaraj fashions pvt. ltd. and swaraj shipping & logistics pvt. ltd. under the management of meridian and diverted the business and assets of meridian to those companies. though meridian was suffering losses, those companies ..... group produced in the court the records relating to incorporation of samrat logistics and ultimately agreed in april 2002 to change the name of samrat logistics to seaworld shipping & logistics. in view thereof, this suit was subsequently withdrawn in september 2002 after filing the present company petitions. 9. (i) in june 2002, the ..... conduct', to make it clear that it was not necessary to show the act 'complained of' was illegal. such an amendment has not been accepted in india and our section has not been altered. therefore the concepts of unfair prejudicial conduct act could not be brought in while interpreting section 397 of the indian companies .....

Dnyaneshwer Purshottam Kudalkar (Dr.) Vs. Union of India (Uoi) and ors ...

Court : Mumbai

Reported in : 2006(4)ALLMR213; 2006(3)BomCR544

..... errors and considering that the recruitment rules were expected to be notified shortly, the selection committee, consisting of the joint secretary (ports) of ministry of shipping, acting chairman of respondent no. 2 and the chief medical officer of calcutta port trust, in its meeting held on 07.06.2001, considered the same and ..... vacant as the incumbent had opted for voluntarily retirement under the voluntary retirement scheme and that the existing recruitment rules of chief medical officer, have been amended by the respondent no. 2 to adopt a composite method of recruitment for selection of officers by promotion/transfer/deputation from major port trusts and ..... . as per the regulations issued by the central government, by notification dated 10.02.2000, known as mormugoa port trust (recruitment of heads of departments) (amendment) regulations 2000, the method of recruitment for the post of chief medical officer with respondent no. 2 was by promotion, failing which, by transfer/deputation, .....

Commissioner of Customs (imports) Vs. Patvolk (Division of Forbes Goka ...

Court : Mumbai

Reported in : 2006(202)ELT411(Bom)

..... to the assistant commissioner of customs informing that by mistake igm was filed in respect of three bills of lading instead of 12 bills of lading and requested for amendment in igm incorporating 12 bills of lading. (vi) on 24th april, 1998, m/s.patvolk (steamer agent) addressed a letter to the assistant commissioner of customs ..... discharge of all obligations imposed on such person in charge and the penalties and confiscations incurred in respect of the said matter. 16. the scheme of the act is clearly reflected from the provisions that we referred to hereinabove that the imported goods which are required to be mentioned under the regulations in the import manifest ..... accordingly, reframe the following substantial question of law for decision in the appeal. whether the `person in charge' as defined in section 2(31) of the customs act, 1962 (and since the present matter relates to the vessel, the master of the vessel) is the person responsible in respect of commission or omission in filing the .....

Tata Sons Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2007)104ITD45(Mum.)

..... representative, it was submitted that the bombay high court itself noted that the merchant shipping act was not in paxi materia with the it act. therefore, the provisions thereof did not apply to the it act and more so when the term "india" was specifically defined in section 2(25a) of the act.19. with regard to the decision in indian hotels co. ltd. ..... against treating cash compensatory support of rs. 24,15,820 as revenue receipt and not as capital receipt as claimed by the assessee. in view of retrospective amendment in the act with regard to the taxability of this item, the ground is not pressed by the assessee and hence, the same is dismissed.1. i have carefully ..... are relatives of one another and persons who are nominees of any other person together with that person are treated as a single person. 141. under the proposed amendment, a company whose shares are not listed in a recognised stock exchange in india will not be treated as a widely held company. however, a company whose equity .....

Tata Sons Limited Vs. the Deputy Cit, Special Range-1

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... submitted that the bombay high court itself noted that the merchant shipping act was not in pari materia with the income-tax act. therefore, the provisions thereof did not apply to the income-tax act and more so when the term "india" was specifically defined in section 2(25a) of the act.19. with regard to the decision in indian hotels ..... treating cash compensatory support of rs. 24,15,820/- as revenue receipt and not as capital receipt as claimed by the assessee. in view of retrospective amendment in the act with regard to the taxability of this item, the ground is not pressed by the assessee and hence, the same is dismissed.1. i have carafully ..... held as a "company in which the public are substantially interested", has unnecessarily affected some companies and the legislature realised this difficulty and by fiance act, 1971 suitably amended section 2(18) to bring within its fold companies which were registered under section 25 of the companies this was also explained in explanatory notes on .....

ito, Ward 27(1)(3), Mumbai Vs. Capt. H.R. Vinayak

Court : Mumbai

Reported in : [2006]9SOT322(NULL)

..... honble supreme court in the case of cit v. tejaji frasaram kharwalla : [1968]67itr95(sc) , not before section 4(3)(vi) was amended, with effect from 1-4-1955, by finance act, 1955. this amendment, it appears, resulted in considerable apprehension amongst the salaried employees as to how can they be expected to maintain meticulous details and evidence of ..... the absence of evidence of actual expenditure, also came up before a co-ordinate bench of this tribunal in the case of one madanlal mohanlal narang, an employee of the shipping corporation of india. in the said order dated 2 1 st april, 2006, reported as madanlal mohanlal narang v. assn. cit (101 ttj 1005), the tribunal, ..... as for the reliance on notification numbers so 144(e), dated 21-2-1989 and so 487(e), dated 1-7-1992, these notifications ceased to be relevant after amendment of section 10(14) with effect from 1-7-1995. these things, as we pointed out, only show-how thoughtlessly the impugned assessment order is passed. it is .....